This was universally done in the case of claims, which
must of necessity in most instances be transferred several times
before they become registered in the name of the company eventually
working them. It was admitted that to pay 4 per cent. of full value
on every transfer, or to pay 4 per cent. on the nominal value of
ground on which years of work would have to be done and large sums of
money expended before shareholders could reap one pennyworth of
profit would be iniquitous. In 1895, however, the Raad thought
otherwise, and amended the law by the insertion of the words 'in cash
or shares' after the words 'purchase-price.' The result is, that
owners who have acquired claims at great cost, who have paid licenses
continuously on their claims, and who have paid full transfer duty on
each nominal change of ownership, necessary to consolidation into
workable blocks or groups, are now required to pay again in cash 4
per cent. on the total capital allotted in respect of these claims in
the company formed to work them. Members of the Raad, in supporting
this measure, did not hesitate to argue that it was a good law,
because the burghers did not sell their farms for shares, but for
cash, and it was right to tax those people who deal in shares.
The sense of insecurity which obtains during the Sessions of the Raad
is due scarcely less to the threats which are not fulfilled and
attempts which do not succeed, than to what is actually compassed. A
direct tax on gold has more than once been threatened; concessions
for cyanide, jam, bread, biscuits, and woollen fabrics were all
attempted. The revival of an obsolete provision by which the
Government can claim a royalty on the gold from 'mynpachts,' or
mining leases, has been promised, and it is almost as much expected
as it is dreaded.
With a monotony which is wearying, but which does not diminish the
unfortunate Uitlanders' interest in the subject, the burden of every
measure falls on the alien. One more instance will suffice. It
illustrates the Hollander-Boer genius for fulfilling the letter and
breaking the spirit of a covenant. It was notified that Government
were about to introduce a war tax, and that this tax was to be one of
L20 per farm, to be levied in event of war if in the opinion of the
Government it should be necessary. Much surprise was felt that
anything so unfavourable to the Boers as a tax on farms should be
proposed. When the measure came on for discussion it wa
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